IRS Issues Final ACA Forms for Employer Shared-Responsibility, Minimum Essential Coverage Reporting for 2014

By February 9, 2015Blog

The IRS has issued final copies of the Affordable Care Act (ACA) forms for employer shared-responsibility (ESR) and minimum essential coverage (MEC) reporting for 2014.  Final instructions for these forms were also released.


Remember, Forms 1094-B and 1095-B and Form 1094-C and 1095-C are not required to be filed for 2014, but will be required for 2015. Employers can file them voluntarily for 2014.


A link to the forms is provided below:


Form 1094-B,Transmittal of Health Coverage Information Return: 


Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return:


Form 1095-A, Health Insurance Marketplace Statement:


Form 1095-B, Health Coverage:  


Form 1095-C, Employer Provided Health Insurance Offer and Coverage:


Instructions to the Form 1095-B and 1094-B: 


Instructions to Forms 1095-C and 1094-C: 

Leave a Reply